Royal Technology Company uses job order costing. The following data summarize the operations related to production for March:

1. Materials purchased on account, $751,360.
2. Materials requisitioned, $631,140, of which $82,050 was for general factory use.
3. Factory labor used, $773,900, of which $147,040 was indirect.
4. Other costs incurred on account for factory overhead, $180,330; selling expenses, $278,000; and administrative expenses, $165,300.
5. Prepaid expenses expired for factory overhead were $34,560; for selling expenses, $29,300; and for administrative expenses, $21,040.
6. Depreciation of factory equipment was $34,560; of office equipment, $51,090; and of office building, $100,680.
7. Factory overhead costs applied to jobs, $428,280.
8. Jobs completed, $991,800.
9. Cost of goods sold, $961,740.

Required:

Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.

a. Materials purchased on account, $751,360.

= Matariale murrhanat an arrount d751 GEn b. Materials requisitioned, $631,140, of which $82,050 was for general factory use. C. Factory labor used, $773,900, of which $147,040 was indirect. a. Factorv overhead costs abolied to iobs. $428.280